RAGHUNATH PRASAD TANDON Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal, Allahabad, has referred to this court the question : Whether on the facts and circumstances of the case the proceedings under section 34 of the Income-tax Act were within time and legal, in the following circumstances :

(2.) THE notice that was issued by the Income-tax Officer of May 31, 1957, was certainly not a notice issued under section 34(1)(a). As the assessee had filed returns in respect of the incomes on which he has now been assessed, the notices could not have been issued under that provision, and this was conceded by Sri Gopal Behari on behalf of the department.

(3.) ACCORDINGLY we answer the question in the affirmative and direct that a copy of the judgment be sent to the Income-tax Appellate Tribunal under the seal of the court and the signature of the Registrar as required by section 66(5). We further direct that the assessee shall pay to the Commissioner of Income-tax the costs of this reference, which we assess at Rs. 200.